EBs that have been revoked
Voluntary Revocation
Organisations who have enrolled with ENTRUST and access landfill tax monies sometimes voluntarily resign their enrolment with ENTRUST. This is called Voluntary Revocation. The main reasons for this occuring is that the organisation has accessed landfill tax monies and they have spent them and no longer wish to stay enrolled with ENTRUST. They may also not wish to annually report that they are no longer receiving landfill tax money.
If you wish to voluntarily revoke your organisation please write to the Compliance Manager outlining your Environmental Body name, unique environmnetal body number and your contact details. Please send this to:
The Compliance Department
ENTRUST
2nd Floor
Acre House
2 Town Square
Sale
Manchester
M33 7WZ
Forcible Revocation
Environmental Bodies must ensure that all landfill tax money is spent on activities that comply with the Landfill Tax Regulations, i.e. on the approved objects. Making payments to enrich others does not meet this requirement, nor does spending designed to deliver benefits outside the scheme. Both are non-compliant and could lead to an environmental body’s enrolment being forcibly revoked.
If an organisation is forcibly revoked as an Environmental Body, it means it can no longer receive or spend landfill tax money received from a landfill operator. In addition, HM Revenue & Customs has the power to reclaim tax credits from the landfill operators who gave landfill tax money to the organisation when it was enrolled as an environmental body.
You can read more about both voluntary and enforced revocation in the EB Manual, which can be downloaded from the Guidance section of the Library.